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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Students in Thailand exempt from host state taxes on education-related income under Double Tax Avoidance Agreement until 2016.</h1> A student or business apprentice who was a resident of one Contracting State before visiting another solely for education or training is exempt from tax in the host state. This exemption covers grants, allowances, or awards for maintenance, education, or training, payments from persons residing outside the host state for the same purposes, and employment income up to Rs. 15,000 or its Thai currency equivalent, provided the employment is related to studies or for maintenance. This provision was effective in Thailand until March 31, 2016, under the Double Tax Avoidance Agreement.
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